https://www.taxtmi.com/caselaws?id=185481 Whether an appeal becomes infructuous absent a subsisting demand was the central issue; the applicable principle is that the right of appeal under section 33 does not require a subsisting demand. The appellate authority had remanded factual findings on cash credits but left undecided the legal objection to initiation of proceedings under section 34, a question capable of determination on record. The Tribunal therefore erred in treating the appeal as infructuous instead of deciding the legal validity; the appeal should not have been dismissed and the question is resolved for the assessee. en-us Tue, 01 Nov 1960 00:00:00 +0530 Sat, 13 Aug 2016 13:16:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185481 Whether an appeal becomes infructuous absent a subsisting demand was the central issue; the applicable principle is that the right of appeal under section 33 does not require a subsisting demand. The appellate authority had remanded factual findings on cash credits but left undecided the legal objection to initiation of proceedings under section 34, a question capable of determination on record. The Tribunal therefore erred in treating the appeal as infructuous instead of deciding the legal validity; the appeal should not have been dismissed and the question is resolved for the assessee. Case-Laws Income Tax Tue, 01 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185481